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FAIR VALUE ACCOUNTING AND FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN NIGERIA
World Journal of Economics, Business and ManagementThis study examined the effect of fair value accounting on the financial performance of insurance companies in Nigeria. The study specifically examined the effects of fair value measurement, fair value disclosure, fair value hierarchy, valuation ...
Dr. AKINLADE, Olayinka Odunayo* +3 more
doaj +1 more source
Fair value: history, assessment and financial crisis [PDF]
Accounting and Financial Control, 2017 For the last 20 years fair value accounting has considerably extended its domain. Fair value is a probabilistic market value, which is expected to be obtained on the basis of forecasting of future events, connected with an asset sale or transfer of ...
Iryna Burdenko
doaj +1 more source
Referral Patterns and Diagnostic Timeliness in Pediatric Cancer: A Hospital‐Based Study in Indonesia
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Timely diagnosis and treatment are critical for improving survival among children with cancer. In low‐ and middle‐income countries (LMICs), delays are common and may be influenced by fragmented referral pathways and diagnostic limitations.
Nur Melani Sari +5 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Febrile neutropenia (FN) is a frequent and serious complication in children receiving cancer therapy. Standardizing FN management across Asia is challenging due to variable healthcare infrastructure, diagnostic capacity, and infection patterns; however, it could improve resource use and patient outcomes.
Joliza Patricia Cañeba +29 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Graft‐versus‐host disease (GvHD) remains one of the most significant complications of hematopoietic stem cell transplantation (HSCT). Abatacept, a selective T‐cell costimulation modulator, is a relatively novel prophylactic agent, though pediatric data remain limited.
Matthijs D. Kruizinga +3 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose To explore caregivers' experiences and perceptions of the nutritional challenges faced by children and adolescents undergoing cancer treatment, including oral intake and the use of nutritional support. Methods This was a qualitative study based on focus groups with parents and caregivers at a Brazilian pediatric oncology hospital ...
Danyelle Apparecida Balsamão Marques +5 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT The medical burdens of sickle cell disease (SCD) and transfusion‐dependent β‐thalassemia (TDT) are chronic and cumulative, even in children. Yet the effects expand beyond medications and healthcare visits due to their impacts on school attendance, academic performance, and peer engagement.
Mary Ann Etling +2 more
wiley +1 more source
Fair value intensity and analyst forecasts
Journal of Economic and Financial Sciences, 2018 Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book values is ...
Wessel M. Badenhorst
doaj +1 more source
The Importance and Necessity of Heritage Evaluation [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of the ...
Mircea-Iosif Rus
doaj
Fair value measurement and its impact on audit fees: evidence in the Brazilian market
Revista Ambiente Contábil, 2021 Objective: The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46).
Edson Vinícius Pontes Bastos +2 more
doaj +1 more source